https://www.taxtmi.com/acts?id=51669 Deductions for profits and gains of industrial or infrastructure undertakings are allowed where such income is included in gross total income and the assessee is eligible under the prior law; the deduction must be calculated as per the former provision and is limited to the tax years for which it would have been allowable under that former provision had it not been repealed. en-us Thu, 14 Aug 2025 11:00:45 +0530 Thu, 28 Aug 2025 10:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51669 Deductions for profits and gains of industrial or infrastructure undertakings are allowed where such income is included in gross total income and the assessee is eligible under the prior law; the deduction must be calculated as per the former provision and is limited to the tax years for which it would have been allowable under that former provision had it not been repealed. Act-Rules Income Tax Thu, 14 Aug 2025 11:00:45 +0530 https://www.taxtmi.com/acts?id=51669